TMI Blog2019 (6) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... .M.A. No.2499 of 2019 - - - Dated:- 6-6-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : Mr.K.Jayachandran For the Respondents : Mr.V.Sundareswaran, Standing Counsel JUDGMENT DR.VINEET KOTHARI, J. The assessee M/s.Velvette International Pharma Product, Chennai has approached this Court by way of the present C.M.A., against the order of the learned CESTAT dated 14.12.2018, whereby the learned Tribunal held that the show cause notice given to the assessee was within the extended limitation under Section 11A(1) of the Act, for the following reasons. 7.5. Viewed in the background of the aforesaid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-ayurvedic ingredients which was other than declared, with intention to evade payment of duty and hence have invoked extending time limit of five years as provided in proviso to sub-section(1) of Section 11A of the then Central Excise and Salt Act, 1994. 7.7. Viewed in this context, the period of demand namely 1.5.1991 to 28.2.1994 is well within the extended period of limitation invoked under proviso to sub-section (1) of Section 11A ibid, with respect to the date of SCN, namely 17.5.1996. We therefore hold that in the facts and circumstances of the case, the date of inspection by the officers on 11.11.93 will not have any bearing in deciding the period of limitation to issue SCN dt 17.5.96. 7.8. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt 25.7.96. In consequence, we do not find any reason to deviate from the findings of the Tribunal in the earlier order dt 4.5.2010 that the demand is not time-barred and the charge of suppression has been rightly held to have been proved by the authorities below. In the result the appeal is dismissed. 9.The limited issue at Sl.No.(1) of the remand order dated 19.10.2011 by the Hon'ble High Court of Madras in C.M.A.No.2759 of 2010 dt.19.10.2011 is therefore considered and disposed of on the above terms. 2. Learned counsel for the assessee urged before us that the said order was passed by the learned Tribunal on 14.12.2018, in pursuance of the remand order made by this Court on 19.10.2011 in the earlier C.M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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